CHAPTER 11. TAXATION.

§11-21-7. Resident and nonresident defined.

(a) Resident individual. -- Resident individual means an individual:

(1) Who is domiciled in this state, unless he maintains no permanent place of abode in this state, maintains a permanent place of abode elsewhere, and spends in the aggregate not more than thirty days of the taxable year in this state, or

(2) Who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.

(b) Nonresident individual. -- A nonresident individual means an individual who is not a resident.

(c) Resident estate or trust. -- A resident estate or trust means:

(1) The estate of a decedent who at his death was domiciled in this state,

(2) A trust created by will of a decedent who at his death was domiciled in this state, or

(3) A trust created by, or consisting of property of, a person domiciled in this state.

(d) Nonresident estate or trust. -- A nonresident estate or trust means an estate or trust which is not a resident.

(e) Cross reference. -- For effect of change of an individual's resident status, see section fifty-four.

Bills Affecting §11-21-7

2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2009 Regular Session: SB303
2009 Regular Session: SB729
2010 Regular Session: SB125
2010 Regular Session: SB135
2012 Regular Session: HB4284
2012 Regular Session: SB410
2013 Regular Session: SB520
2013 Regular Session: SB520
2014 Regular Session: HB4343
2014 Regular Session: HB4343
2014 Regular Session: HB4561
2014 Regular Session: HB4613
2014 Regular Session: SB312
2014 Regular Session: SB312
2015 Regular Session: HB2079
2016 Regular Session: HB4645
2016 Regular Session: HB4705
2016 Regular Session: SB672
2017 Regular Session: HB2326
2017 Regular Session: SB452
2018 Regular Session: HB2326
2018 Regular Session: SB316
2019 1X: HB112
2019 1X: SB1002
2019 Regular Session: HB2340
2019 Regular Session: HB2684
2019 Regular Session: HB2798
2019 Regular Session: HB3026
2019 Regular Session: SB461
2019 Regular Session: SB499
2020 Regular Session: HB2340
2020 Regular Session: HB2684
2020 Regular Session: HB3026
2020 Regular Session: HB4033
2021 Regular Session: HB2046
2021 Regular Session: HB2187
2021 Regular Session: HB2623
2021 Regular Session: HB2640
2021 Regular Session: HB3103
2021 Regular Session: SB600